Payment of Property Tax cannot be Assessed on basis of Non-use or Close condition of Property u/s 140 of GPMC Act: Gujarat HC [Read Order]

By Shabna Rahim - On July 7, 2023 8:05 pm - 2 mins read
Kolkata-Municipal-Corporation-Raise-Demand-Recover-Property-Tax-Dues-Area-Actually-in-Possession-Calcutta-HC

In a recent case, the Ahmedabad bench of the Gujarat High Court held that the payment of property tax cannot be assessed based on the non-use or close condition of the property under section 140 of the Gujarat Provincial Municipal Corporation Act, 1949.  Ahmedabad Sunni Muslim Waqf Committee, the appellant assessee challenging the action of…

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